pt. I. Fraud and forensic accounting overview
Ch. 1. Forensic accounting
What is forensic accounting?
Why has forensic accounting become the buzz?
Introduction to a profession
Applications for forensic accounting
A third dimension: contexts within each area of specialization
Conclusion
Suggested readings
Notes. ; Ch. 2. Fraud in society
What is fraud?
Types of fraud
Other types of financial fraud
Sarbanes-Oxley
What the numbers tell us about fraud
Categories of occupational fraud
Drawing conclusions
Societies perception of fraud
Who commits fraud? Profile of the typical fraudster
The social consequences of economic crime
Conclusion
Suggested readings
Notes. ; Ch. 3. Understanding the basics of financial accounting
Where it all begins
The five accounting cycles
Journals: subsidiary and general
Conclusion
Suggested readings
Note. ; Ch. 4. Forms of entities
Basics of business structures
Sole Proprietorships
Partnerships
Corporations
Business enterprises in the global environment
Conclusion
Suggested readings
Notes. ; Ch. 5. Fundamental principles of financial analysis
Good analysis = due diligence?
Why perform financial analysis?
What and whom can you trust?
Other factors to consider
Financial analysis for the non-expert
To the future
Conclusion
Suggested readings
Notes. ; Ch. 6. The role of the accounting professional
The importance of accounting professionals in the investigation
The audit process
Internal controls
Conclusion
Notes.

pt. II. Financial crime investigation
ch. 7. Business as a victim
Introduction
Employee thefts
Fraudulent billing schemes
Fraud committed by outsiders
Management thefts
Corporate thefts
Identity theft
Conclusion
Suggested readings
Notes. ; Ch. 8. Business villains
Introduction
Organized crime and business
Money laundering
Conclusion
Suggested readings
Notes. ; Ch. 9. The investigative process
Introduction
Case initiation
Case evaluation
Solvability factors
Goal setting and planning
Investigation
Background
Conclusion
Suggested readings
Notes. ; Ch. 10. Interviewing financially sophisticated witnesses
Introduction
The interview
Interviewing financially sophisticated witnesses
Conclusion
Suggested readings
Notes. ; Ch. 11. Proving cases through documentary evidence
Introduction
Document collection
Document organization
The process of proof
The logic of argument
Proof through inference
Conclusion
Suggested readings
Notes. ; Ch. 12. Analysis tools for investigators
Introduction
Why use analysis tools at all?
Associational analysis
Temporal analysis
Conclusion
Suggested readings
Notes. ; Ch. 13. Inferential analysis
Introduction
How inferential analysis helps
What is an inference network?
Investigative inference analysis
The key list
Constructing an investigative inference chart
Plotting the chart
Some tips for charting success
Applying the chart to the investigative process
Conclusion
Suggested readings
Notes. ; Ch. 14. Documenting and presenting the case
Introduction
Creating a system
The casebook system
Report writing
Testifying as a financial expert
Conclusion
Suggested readings
Notes.